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TMI Blog2022 (10) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the present case. Further the Hon ble Chhattisgarh High Court in M/S VANDANA GLOBAL LIMITED AND OTHERS VERSUS COMMISSIONER, CENTRAL EXCISE AND CUSTOMS, CENTRAL EXCISE [ 2018 (5) TMI 305 - CHHATTISGARH, HIGH COURT] has distinguished the decision of the Larger Bench of the Tribunal on the findings that it is not a good law and various other High Courts have also expressed similar views. By respectfully following the decision of the Hon ble Chhattisgarh High Court, the impugned demand cannot sustain and accordingly, the same is set aside - appeal allowed. - Excise Appeal No.75999 of 2018 - FINAL ORDER NO.75544/2022 - Dated:- 13-10-2022 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER Shri Deepak Sinha, Advocate for the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... along with other chemicals are loaded in a Special Vehicle, namely, Bulk Mobile Delivery (BMD) having various Storage Tank and system of mixing up, in which the raw materials and chemicals are loaded and after mixing all those chemicals in right proportion, the Bulk Explosive are prepared at the site of blasting. It is submitted that the Bulk Explosive are highly inflammable and sensitive in nature, therefore, the mixing of such chemicals for the purpose of preparation of final product i.e. Bulk Explosive at the blasting area itself, by taking the help of the special vehicle made only for this purpose, known as Bulk Mobile Delivery Vehicle (BMD) . BMD contained 4-5 storage tanks of different capacity for different chemicals and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 2004. On appeal, the Ld.Commissioner (Appeals) upheld the demand but set aside the penalty imposed. Against the upholding of the demand, the Appellant is in appeal before the Tribunal. 3. Heard both sides and perused the appeal records. 4. I find that the ld.Adjudicating Authority has relied upon the Larger Bench decision of the Tribunal in the case of Vandana Global (cited supra) for dis-allowance of cenvat credit as claimed by the Appellant, which is not at all applicable to the facts of the present case. I further find that the Hon ble Chhattisgarh High Court [2018 (16) GSTL 462 (Chh)] has distinguished the decision of the Larger Bench of the Tribunal on the findings that it is not a good law and various other High Courts ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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